https://www.taxtmi.com/caselaws?id=126520 For limitation under the Central Excise Act, 1944, the relevant date depends on the statutory definition in section 11A. In a case involving reversal of credit on opting for exemption and subsequent export clearances, the period of limitation for a demand based on non-payment or short payment of duty is computed from the date of filing the periodical return, and the date of duty payment applies only residually when those categories do not fit. On that basis, the later ER-1 return, not the earlier ARE-1 filing, governed limitation. The show cause notice was therefore within time, and Revenue succeeded. en-us Fri, 03 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126520 For limitation under the Central Excise Act, 1944, the relevant date depends on the statutory definition in section 11A. In a case involving reversal of credit on opting for exemption and subsequent export clearances, the period of limitation for a demand based on non-payment or short payment of duty is computed from the date of filing the periodical return, and the date of duty payment applies only residually when those categories do not fit. On that basis, the later ER-1 return, not the earlier ARE-1 filing, governed limitation. The show cause notice was therefore within time, and Revenue succeeded. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126520